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Allis introduced the B on rubber only. In late 1941, they began to experiment with steel wheels. Very late 1941 tractors might have had prototype steel, but the style commonly known became available for the 1942 year. Allis mixed whatever they had on hand, so a tractor could have rubber fronts with steel rears. The adjustable front axle B, (after 1940), took a different style steel wheel in the front. B front steel sells for between $200 and $600, depending on condition and location. Rear steel sells between $350 and $700, again based on condition/location. If your B is between serials 11000+ and 33000 or so, then it is a 1939, and the wheels have been added to that tractor. If your serial number is between 56000+ and 65000 or so, then it is a 1942 or 1943, and the rear hubs will be thicker, about 2 inches, rather than the 7/8 or so of the hubs for rubber. Front steel for a B is not easy to find, but with patience, connections, and a deep wallet, you will be successful.
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